IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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200933012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933011 7701.00-00 Definitions 08/14/2009
200933011 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933010 7701.00-00 Definitions 08/14/2009
200933010 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933009 7701.00-00 Definitions 08/14/2009
200933009 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933008 7701.00-00 Definitions 08/14/2009
200933008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2009
200933008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933007 7701.00-00 Definitions 08/14/2009
200933006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933006 7701.00-00 Definitions 08/14/2009
200933005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933005 7701.00-00 Definitions 08/14/2009
200933004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2009
200933004 7701.00-00 Definitions 08/14/2009
200933003 457.05-00 Eligible Deferred Compensation Plan Defined 08/14/2009
200933003 457.12-02 Custodial Accounts and Contracts 08/14/2009
200933002 871.02-13 Exemption from Tax on Certain Interest and Dividends 08/14/2009
200933002 871.04-00 Repeal of Tax on Interest of Non-resident Alien Individuals Received From Certain Portfolio Debt Investments 08/14/2009